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Logo of the Zakat, Tax and Customs Authority (ZATCA)
The Official Gazette Umm Al-Qura published today, Jan. 13, the details on the rules of establishing duty-free markets at customs ports.
The rules include obligating operators of duty-free markets to fulfill all customs requirements and obtaining the necessary approvals from competent authorities before starting sales and operations.
The rules allow the establishment of duty-free markets at air, sea and land ports, where sales are allowed for travelers arriving and departing from the Kingdom.
In addition, the governor may decide on operating the duty-free markets at the customs department after fulfilling all the requirements stated in the rules and any other rules set by the authority.
The fees for the duty-free market operation license are determined by a board decision.
To obtain an operation license, the establishment should apply for a license through Zakat, Tax and Customs Authority (ZATCA) channels, and provide a Saudi valid commercial register that includes the activity of duty-free market operation, as well as a valid social insurance certificate, etc.
The rules are effective 30 days from the date of its publication on the official gazette.
In September 2022, the Saudi Cabinet approved establishing duty-free markets, when necessary, at air, sea and land ports, according to data available with Argaam.
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